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Jurnal Akuntansi
Published by Universitas Pattimura
ISSN : 20894333     EISSN : 30465877     DOI : https://doi.org/10.30598/jak.11.1.2025
Core Subject : Economy, Science, Social,
Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi dikelola secara profesional dan diterbitkan oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis didedikasikan untuk menggali dan menyebarluaskan isu dan perkembangan terkini penelitian akuntansi kepada sivitas akademika dan komunitas profesional, praktisi, mahasiswa dan pihak berkepentingan lainnya melalui publikasi. Jurnal Akuntansi adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi dalam berbagai topik tentang akuntansi keuangan, akuntansi manajemen, sektor publik, perpajakan, perbankan dan keuangan, sistem akuntansi dan informasi, pasar modal, manajemen perusahaan, akuntansi internasional, akuntansi sosial dan lingkungan, akuntansi Islam dan pendidikan akuntansi. Jurnal Akuntansi menerbitkan paper secara berkala 2 (dua) kali setahun yaitu pada bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
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AKUNTABILITAS PENGELOLAAN KEUANGAN MASJID BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 Khatimah, Khusnul; Wahyudi, Agus
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.48-58

Abstract

This study aims to find out how the implementation of the statement of Financial Accountung Standars Number 109 regarding accounting for zakat, infak/sedekah at Masjid Al-Mu’min Karang Goreng Sumbawa Regency based on the concept of recognition and measurement, presentation and disclosure. This research is a type of descriptive research with a qualitative approach. Data collection methods used in this study were observation, interviews and documentation. The determination og informants is based on the main taks and functions of the administrators of the Al-Mu’min Mosque Karang Goreng, Sumbawa Regency in the recognizing and measuring, presenting and disclosing zakat, infak/sedekah. Data analisis uses PSAK No.109 both in terms of recognition and measurement presentation, and disclosure. In the application of PSAK number 109 regarding zakat, infak/seekah at the Al-Mu’min Mosque Karang Goreng Sumbawa Regency. According to the concept of recognizing and measuring zakat, it is quite appropriate even though some have not, but in the future it will be adjusted to the concept of recognizing and measuring zakat PSAK 109. As to the presentation is not perfect though already there, as well as the disclosure of which is not in accordance with PSAK 109.
OPINI GOING CONCERN: PENGARUH LEVERAGE, OPINI AUDIT SEBELUMNYA, PERTUMBUHAN DAN KUALITAS AUDIT Anam, Hairul
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.59-67

Abstract

This study aims to determine the effect of leverage, previous year's audit opinion, entity growth and audit quality on going concern audit opinion acceptance. The research sample was 184. The analytical method used is logistic regression analysis. Based on the results of the analysis, it can be concluded that leverage has no effect on going concern audit opinion, previous year's audit opinion does not affect going concern audit opinion, entity growth affects going concern audit opinion, and audit quality does not affect going concern audit opinion.
PENGARUH POLITICAL BACKGROUND DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (Studi Empiris Pada DPRD Kabupaten Kepulauan Aru Dan Kota Tual) Silooy, Revy Wilhelmina
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.1-21

Abstract

The main objective of this study is to empirically examine the influence of political background and council knowledge about the budget on regional financial supervision at the DPRD of Aru Islands Regency and Tual City. At the same time, the samples were 44 members of the DPRD of the Aru Islands Regency and Tual City. Census is the sampling technique used in this study. The analytical tool used is multiple linear regression. The results of the survey prove that political background has a significant effect on regional financial supervision. The board's knowledge of the budget substantially impacts provincial financial management
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM (Studi empiris pada perusahaan LQ45 yang terdaftar di BEI tahun 2015-2019) Layn, Yuyun Yuniarti; Latumahina, Shavira
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.22-38

Abstract

This study aims to test the effect of dividend policy, company growth, and profitability on the share price of LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2019. The population of this study is the LQ45 Index which was listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used was purposive sampling, and research data were obtained by 26 companies with four observation periods so that there were 104 samples. The data analysis method used is multiple linear regression. The results showed that the Dividend Policy, Company Growth, and Profitability significantly influence the stock price. In part, the Dividend Policy significantly affects the stock price, while the Company's Growth and Profitability have no significant effect on the share price
PENGARUH INDEPENDENSI, TIME BUDGET PRESURE, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT ANGGARAN PENANGANAN COVID-19 (STUDI EMPIRIS PADA KANTOR BPKP PERWAKILAN MALUKU) Lakussa, Silviya Mellvi; Engko, Cecilia; Batkunde, Adonia. A.
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.39-51

Abstract

This study empirically examines the effect of independence, time budget pressure, and auditor professionalism on the quality of audits produced during the Covid-19 pandemic at BPKP Mollucas Representative. The sample in this study was 30 auditors who worked at BPKP Mollucas Province. The model was the same as the total population. Therefore it's a saturated sample (census). Data was collected through questionnaires entered at the Mollucas Province BPKP Office. The data was then analyzed using multiple linear regression analysis techniques with the help of SPSS 21 software. The study's results showed that independence has a significant positive effect on Audit Quality, time Budget Pressure does not affect Audit Quality, and auditor Professionalism has a significant positive effect on Audit Quality
PENGARUH KOMPLEKSITAS TUGAS DAN BEBAN KERJA TERHADAP KINERJA AUDITOR Sososutiksno, Christina; Sapulette, Shella Gilby; Tutuarima, Yonry Gerald
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.52-65

Abstract

This study aims to determine the influence of task complexity and workload on the performance of auditors at the BPKP representative office in Maluku Province using a quantitative approach. The respondents to this study were 62 BPKP auditors. The sampling technique used is saturated sampling. The data used are primary data with the dissemination of questionnaires to respondents. Of the 62 questionnaires distributed, only 43 were returned and analyzed later. The data were analyzed using SPSS analysis 24. The results showed that the complexity of tasks and workload negatively affect the performance of auditors
MENGUNGKAP PENERAPAN AKUNTANSI LINGKUNGAN PADA RUMAH SAKIT UMUM DAERAH KOTA AMBON Gasperz, Jefry; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.1-16

Abstract

This research aims to illustrate the phenomenon and facts about the application of environmental accounting conducted by the management of the District General Hospital (RSUD) of Dr M Haulussy Ambon in an effort to reduce the environmental impact caused by activities of hospital operations, as well as evaluating the suitability of environmental accounting reporting conducted by hospital management.This research is a type of qualitative study with interpretative approach. The Data obtained in this study use interviews methods, observation, and archival sources. Data analysis uses a descriptive interpretive approach with analysis strategies and stages developed by 2003) which include data reduction, understanding and testing, and interpretation.The results showed that the management of the hospital Dr M Haulussy Ambon has been carrying out environmental management activities especially the waste treatment of hospitals has done well. In connection with the evaluation of Conformity reporting environmental accounting management RSUD has not done the environmental cost classification specifically in financial reports, environmental costs (such as waste processing costs) arising in the transactions Conducted by hospital management is still recognized at the time of transaction or during cash withdrawal. The environmental cost measurement in the hospital refers to the realization of the previous year's budget and is assessed for the cost incurred. Environmental costs presented with other similar accounts as the burden of goods and services, fixed assets, expenditure on operations and capital expenditure in financial statements are the realization reports of regional budget and expenditure budgets, operational reports, and balance sheets. The hospital has not disclosed a policy specifically regarding environmental costs in the records of the financial statements and is still grouped with other operational costs.
PENGARUH PENERAPAN SISTEM E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA AMBON Rehatta, Valensia; Engko, Cecilia; Kriswantini, Dwi
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.55-62

Abstract

The purpose of this study was to determine: (1) The effect of the application of the e-filing system on the level of individual taxpayer compliance in Ambon City, (2) the effect of taxpayer awareness on the level of individual taxpayer compliance in Ambon City.The population on this study is taxpayers registered as user e-filing taxpayers in KPP Pratama Ambon. The number of samples in this study is 70 respondents. Data in this study were obtained primarily through a questionnaire (questionnaire). The sampling technique used Purposive sampling method. The questionnaire was tested for validity and reliability testing before the study. The classical assumption test used is the normality test, heteroscedasticity test and multicollinearity test. The hypothesis test used is multiple linear regression analysis. The results of this study indicate that The application of the e-filing system and Taxpayer Awareness has a positive and significant effect on individual taxpayer compliance in Ambon City. This is indicated by the coefficient of determination 0.641, which means that the application of the e-filing system and Taxpayer Awareness affects taxpayer compliance by 64.1%
PENGARUH TARIF PAJAK, KESADARAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTAAMBON Silooy, Revy Wilhelmina
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.17-30

Abstract

Motor vehicle tax is a vehicle tax that contributes to local government revenue so that the greater the level of taxpayer compliance in paying motorized vehicle taxes, the motor vehicle tax revenue received by local governments will also increase. This research is an empirical study which aims to determine the compliance of tax rates, awareness of paying taxes and tax sanctions on taxpayer compliance in paying motorized vehicle taxes in Ambon city. This study uses primary data using a questionnaire instrument distributed to motor vehicle taxpayers registered at the SAMSAT office of Ambon City. Samples from the population taken were 100 respondents. The sampling technique used in this study was the Slovin technique. Data analysis used Descriptive Statistics, Data Quality Test, Classical Assumption Test, Multiple Linear Regression. Based on the results of hypothesis testing, it can be concluded that the tax rate variable (X1) does not have a significant effect on taxpayer compliance (Y), while the awareness variable (X2) and tax sanctions (X3) have a significant effect on taxpayer compliance (Y)
PENGARUH KOMPETENSI STAF KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN DESA (Studi Empris Seluruh Desa Di Kota Ambon) Atarwaman, Rita J.D; Tuasamu, Dhevita
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.44-54

Abstract

This study aims to obtain empirical evidence about the Effect of Financial Staff Competence on the Quality of Village Financial Statements in Ambon City. The independent variable used is the competence of financial staff and the dependent variable is the quality of village financial reports. The population in this study were all employees who worked at the village office in the city of Ambon. The data used are primary data and the samples were collected using a saturated sampling method. The total financial staff totaling 46 employees in 30 village offices in Ambon city. The method of analysis of this research is using simple linear regression analysis. The results of this study indicate that the competence of financial staff has a significant effect on the quality of village financial reports in Ambon city.

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